12. the dead--"the rest of the dead" who did not share the first resurrection, and those who died during the millennium.
      small and great--B has "the small and the great." A, Vulgate, Syriac, and ANDREAS have "the great and the small." The wicked who had died from the time of Adam to Christ's second advent, and all the righteous and wicked who had died during and after the millennium, shall then have their eternal portion assigned to them. The godly who were transfigured and reigned with Christ during it, shall also be present, not indeed to have their portion assigned as if for the first time (for that shall have been fixed long before, Joh 5:24), but to have it confirmed for ever, and that God's righteousness may be vindicated in the case of both the saved and the lost, in the presence of an assembled universe. Compare "We must ALL appear," &c. Ro 14:10; 2Co 5:10. The saints having been first pronounced just themselves by Christ out of "the book of life," shall sit as assessors of the Judge. Compare Mt 25:31, 32, 40, "these My brethren." God's omniscience will not allow the most insignificant to escape unobserved, and His omnipotence will cause the mightiest to obey the summons. The living are not specially mentioned: as these all shall probably first (before the destruction of the ungodly, Re 20:9) be transfigured, and caught up with the saints long previously transfigured; and though present for the confirmation of their justification by the Judge, shall not then first have their eternal state assigned to them, but shall sit as assessors with the Judge.
      the books . . . opened-- (Da 7:10). The books of God's remembrance, alike of the evil and the good (Ps 56:8; 139:4; Mal 3:16): conscience (Ro 2:15, 16), the word of Christ (Joh 12:48), the law (Ga 3:10), God's eternal counsel (Ps 139:16).
      book of life-- (Re 3:5; 13:8; 21:27; Ex 32:32, 33; Ps 69:28; Da 12:1; Php 4:3). Besides the general book recording the works of all, there is a special book for believers in which their names are written, not for their works, but for the work of Christ for, and in, them. Therefore it is called, "the Lamb's book of life." Electing grace has singled them out from the general mass.
      according to their works--We are justified by faith, but judged according to (not by) our works. For the general judgment is primarily designed for the final vindication of God's righteousness before the whole world, which in this checkered dispensation of good and evil, though really ruling the world, has been for the time less manifest. Faith is appreciable by God and the believer alone (Re 2:17). But works are appreciable by all. These, then, are made the evidential test to decide men's eternal state, thus showing that God's administration of judgment is altogether righteous.

JFB.